Activities In Different Countries Research Articles

#1678 The relationship between national dialysis catheter rates and kidney transplantations

Abstract Background and Aims Vascular access for chronic hemodialysis is either achieved by an arteriovenous fistula or graft (AVF/G) or central venous catheter (CVC) and AVF/Gs have been repeatedly reported to be superior to CVCs and guidelines usually recommend it as the preferred vascular access. AVF/Gs are associated with better quality of dialysis, less complications, and a lower mortality than CVCs. This has led to initiatives such as Fistula First that aimed at maximizing AVF/Gs rates and national healthcare systems now frequently evaluate their efficiency of care for end-stage renal disease (ESRD) patients based on this metric. However, transplant activity might be a significant confounding factor since high transplant rates and therefore limited transition phases might contribute to a higher acceptance of CVCs in patients awaiting kidney transplantation. I aimed at investigating the relationship between CVC rates and transplant activity in different countries by analyzing data from national dialysis and transplant registries. Method Data was obtained from national transplant and dialysis registries including Argentina (2012-2021), Australia (2004-2022), Austria (2005-2022), New Zealand (2005-2022), Sweden (2011-2022), Turkey (2004-2022), and the USA (2012-2021). Population estimates were obtained from the World Bank. The conducted analyses included unadjusted correlation analysis as well as multivariate regression analysis. Results The study sample included data from 7 different countries spanning from North and South America, over Europe and Asia to Oceania covering data from 107 annual reports. CVC rates and transplant activity per million showed a weak positive correlation (0.283, 95% CI: 0.093–0.454) within the same year (Fig. 1). When correlating catheter rates with transplant activity of the previous year, the association increased slightly (0.357, 95% CI: 0.173–0.517). The change of incidence of ESRD or hemodialysis patients (depending on data availability) showed a moderate correlation with the change of catheter rates (0.507, 95% CI: 0.272-0.685). A regression model including the incidence of ESRD improved model fit compared to a model that uses only transplant activity to estimate catheter rates. Conclusion Even though most healthcare systems, clinicians, and epidemiologists recommend low CVC rates, a thorough evaluation of the care of ESRD patients requires the adjustment of several contributing factors, primarily kidney transplantation activity. Higher kidney transplantation rates are associated with higher CVC rates which might be due to reduced waiting times until transplantation. An increase in kidney transplantations might especially increase CVC-based dialysis in the subsequent year. There is some evidence that the incidence of ESRD in general or hemodialysis in specific additionally affects CVC rates. Increasing incidence of ESRD is associated with increasing catheter rates, indicating that healthcare systems might struggle to adapt to short-term changes regarding access demands.

ВЛИЯНИЕ КУЛЬТУРНЫХ ФАКТОРОВ НА СИСТЕМУ ХОЗЯЙСТВОВАНИЯ

The article examines the influence of cultural factors on the economic system in the modern world. The study draws attention to how the cultural characteristics of different peoples shape their approaches to economic activity, having a significant impact on such aspects as the organizational structure of enterprises, production methods, attitudes to labor and resources, as well as management practices. The authors analyze the differences in cultural approaches to business and economic activity in different countries, paying attention to the influence of historical, religious, ethnic and social factors on the formation of these approaches. Special attention is paid to cross-cultural differences in business management and decision-making, as well as to the influence of cultural stereotypes on the development of technology and innovation. The article emphasizes the importance of understanding cultural factors when developing business management and development strategies in a global context, as well as the need to adapt strategies to local cultural characteristics in order to achieve success in global markets.

Industry comparative advantage and support for redistribution: A cross-country cross-industry analysis of the political economy of trade

A fundamental insight of various trade theories is that trade does not have a universally negative effect on different business activities in different countries. Rather, trade’s impact varies concomitantly with the specific country and activity considered. This empirical note expands prior work linking trade to redistribution preferences by using sectoral comparative advantage to incorporate the notion that trade may hurt the prospects of a specific group in one country (e.g. workers in a highly tradeable or offshorable industry) but will simultaneously benefit this same group in another country. We expect that individuals in industries with a weaker (stronger) comparative advantage suffer (benefit) more from trade and are therefore more (less) in favour of redistribution. Empirical results confirm this expected effect of comparative advantage on redistribution preferences. We conclude that considering countries’ comparative (dis)advantage in certain activities provides a deeper and more general understanding of the political consequences of trade.

The power of purpose: how material sustainability and stakeholder orientation drive financial success

Purpose Considering the standards developed by the Sustainability Accounting Standards Board (SASB), this study aims to examine whether the link between material sustainability and financial performance depends on the extent to which the company is oriented toward stakeholders. Design/methodology/approach To test the predictions, 13,942 firm-year observations from 43 different countries are used, covering the period from 2010 to 2019. Using a hand-mapping approach to match the indicators suggested by the SASB with those of the ASSET4, the authors realize that there are 170 material sustainability indicators among 466 indicators of the ASSET4. The authors use three different methods to verify if the materiality matters, including the alphas obtained from the Fama and French factor models, comparing the average abnormal returns of the portfolios and the bootstrapped Cramer technique. Findings The findings show that companies investing in material sustainability activities perform better than those investing in immaterial activities. Also, consistent with the theoretical foundations, the authors find that the effect of investing in material sustainability activities is more pronounced in stakeholder-oriented countries than that in shareholder-oriented countries. The results are robust to a battery of sensitivity tests. Research limitations/implications Owing to COVID-19 in late 2019, data from 2020 to 2022 have not been used to obtain reliable results. Practical implications The results obtained in the current research provide valuable guidance for investors to make investments considering the degree of materiality of sustainability activities in different industries. It also helps managers to increase the company’s financial performance, make efficient decisions related to investment in sustainability activities and find investment strategies on the material sustainability issues in their industries. Social implications This study provides a clearer understanding of investment in sustainability activities in different industries by separating material and immaterial sustainability activities in stakeholder and shareholder-oriented countries, and the results obtained can change the perspective of investors and company managers regarding investing in such activities in different countries. Investing in more materiality sustainability activities than the immateriality dimension can be new opportunities for companies to achieve predetermined goals, help retain and attract business partners or be a source of innovation for new product lines or services. Internal morale and employee engagement may increase while increasing productivity and firm performance. This discussion opens the way for future research. Originality/value This study provides insight into the effect of investing in material and immaterial sustainability activities in different industries on the company’s performance in shareholder and stakeholder-oriented countries.

National Innovation Biome (NIB): A novel conceptualization for innovation development at the national level

This paper aims to investigate the similarities between the development of the “innovation process” at the national level and the evolution of a “natural biome,” and subsequently introduce a new metaphor called the “National Innovation Biome.” To this end, the metaphor research methodology has been used based on its eight principles of optimality. In this study, the national innovation biome refers to a set of ecosystems, such as technological, industrial, knowledge, and entrepreneurial, that operate within the same institutional settings of a country. Their functional result is innovation development at the national level. This novel metaphor offers several theoretical, empirical, and policy implications. These include developing a framework to analyze the multi-ecosystem space of each country based on the diversity of different sectors and technologies, integrating neoclassical and evolutionary approaches to innovation policy, and reducing the emphasis on boundaries between innovation activities in different countries. Furthermore, in comparison with existing metaphors, the new metaphor is more pertinent to the context of developing countries. It can provide an apt analytical framework to converge innovation policies and integrate them with industrial and technological innovations.

THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON THE STABILITY OF THE COMPANY'S RELATIONSHIPS WITH EMPLOYEES AND CONSUMERS

Digital technologies are currently on top in all industries, including the sphere of charity and the activities of non-profit philanthropic organizations. The spread of the coronavirus pandemic has promoted the introduction and active use of a wide range of digital technologies. The activities of charitable organizations and their strategic development depend on their readiness for the digital transition, that is the development and implementation of digital technologies in almost all spheres and areas of work. In his article, the author provides an overview of the most striking examples reflecting the advantages of implementing charity digital technologies in the work of non-profit organizations engaged in various types of charitable activities in different countries. Based on his review, the author concludes that since charitable institutions are inevitably integrated with the digital economy, it is important for them to use new technologies and prepare for a digital transformation strategy in order to ensure the prosperity of the digital charity sector and to withstand the upcoming uncertainties. The author pays special attention to a fundraising technology. Since online donors usually donate less, fundraisers should work more carefully on the development of platforms and provide various channels for donations. The author substantiates the need to use contactless electronic payments to accept donations.

The design solution of the hotel in Sochi, taking into account the seismic hazard of the area

The article provides an analysis of the experience of building construction in earth-quake-prone areas. The analysis of analogues of hotel complexes built in areas with high seismic activity in different countries is carried out. The features of spatial planning, architec-tural and structural solutions of buildings, the choice of structural material, and the nodes of their connections are revealed. The article contains an analysis of the features of the urban planning situation in the city of Sochi and the relief of the construction site, as well as accept-ed design proposals for the spatial planning and architectural design of the hotel complex building. A part of the antiseismic measures used in the design of a hotel in a seismic active area in the city of Sochi is presented. During the development of the project, calculations were performed for the strength, reliability and durability of the building structures, the stages of construction and others that meet the requirements of current standards. The resultsof the calculations performed showed the reliability of the operation of the building and its struc-tures. The constructive decisions taken are clearly illustrated. It is shown due to which con-structive measures the reliability of the building operation has been achieved.

SHADOW ECONOMY IN THE MODERN WORLD

The article is devoted to the shadow economy in the modern world. This phenomenon, inherent in many countries, occurs in command and market economic systems. The shadow sector is one of the most acute problems for the economy of the state, because huge resources are concentrated in the shadow turnover, which can become a source for economic growth, this determines the relevance of the topic under study. There is a lack of a unified approach to the definition of the concept of “shadow economy” due to the versatility of this phenomenon. The structure of the shadow economy is given, as well as the types and features of shadow activity in different countries. The analysis of the state of the shadow economy and its scale in developed, developing and transition economies is presented. In addition, the most common types of economic crimes that are part of shadow activities are considered. The size of the shadow economy of Russia and neighboring countries is compared.The second part of the article is devoted to ways to minimize the shadow economy. Since it is impossible to get rid of this phenomenon, it is necessary to take measures to reduce it. The main methods of combating the shadow sector used in many countries are considered. Specific measures that are applied in countries with the lowest volume of shadow economic activity are given.

DO SOCIO-CULTURAL FACTORS AFFECT THE PERFORMANCE OF INTERNATIONAL BUSINESSES? – IN THE PERSPECTIVE OF LITERATURE REVIEW

<p>With the rapid development of technology, different businesses, in addition to operating in their country of origin, now have much easier to establish this activity in different countries. Certainly, there are many external and internal factors that affect the performance of businesses and we, in this paper are focused on socio-cultural factors that affect the performance of the international business in terms of literature review. From the review of various literatures, we have come to the conclusion that the key factors that affect the performance of an international business are: 1) Culture; 2) Language; 3) Level of education, 4) Customer preferences. Socio-cultural aspects are one of the most important environmental factors that have a considerable impact on international business economic activity and performance. Furthermore, managers of foreign subsidiaries have no control over socio-cultural issues. The goal of this research is to explain how certain socio-cultural aspects influence the performance of overseas subsidiaries. The contribution of the article is shown in the determination of essential socio-cultural characteristics that international business considers in order to evaluate the actual performance of foreign subsidiaries and their management, based on the acquired results.</p><p><strong>JEL:</strong> L20; L23</p><p> </p><p> </p>

Implementation of National and Federal Projects for the Development of Russian Science: Statistical Analysis

The article presents the results of the author's study of the content of Russian science development programs and their implementation, which was carried out based on official statistics. The author emphasizes that the creation of the National Project «Science and Univer- sities» has become a logical development and an update of two national projects – «Science» and «Education» – that conformed with the objectives of the Presidential Executive Order on Russia’s national development goals through 2030. The paper describes the information and statistical support for the development and assessment of the implementation of state pro- grams for the development of Russian science. The author considers the lists of target indicators of the National Project «Science and Universities» and its four federal projects «Research Leadership», «Infrastructure», «Personnel», «Integration» generated and approved by the directives and orders of the Minobrnauki of Russia (Ministry of Education and Science of Russia) and Rosstat (Federal State Statistics Service). Considerable attention is given to the international comparative analysis of the most significant indicators reflecting the status of science in the country, including the amount of investment in science, the assessment of the scale of state support for scientific activities in different countries, which is necessary for transferring the Russian economy to an innovative path of development. In this regard, the necessity of expanding and improving statistical observation is substantiated by conducting a range of additional thematic questionnaires and surveys of scientific and educational organizations engaged in research and development.

ФОРМИРОВАНИЕ ПРОФЕССИОНАЛЬНОЙ ИДЕНТИЧНОСТИ НА ЗАНЯТИЯХ ПО ИНОСТРАННОМУ ЯЗЫКУ: ОПРОС СТУДЕНТОВ МЕДИЦИНСКОГО ВУЗА

The article deals with the peculiarities of the development and assessment of medical university students’ professional identity in a foreign language classroom. The main purpose of the study is to determine whether medical students are aware of the possibilities of their professional self-realization, what are their plans and motives regarding further career, as well as to identify possible ways to improve and develop their professional identity and positive professional image. It is successfully carried out while studying the future profession and its characteristic features through the comparative analysis of the Russian and foreign educational systems, medical professional activities in different countries of the world. The expediency of a wider use of active learning technologies in the educational process of a modern medical university in order to intensify self-determination and self-identification of students is shown. The results of a survey of medical university students are presented. It is revealed that future doctors come to the profession quite consciously, but at the same time they are practice-oriented and narrowly focused. It is concluded that there is a need to expand students’ ideas about the prospects and opportunities of their future profession, while a foreign language class can serve as a good platform for the development of a positive professional “Self-image”. It is shown that professional identity development in a foreign language class can be focused on several aspects: direct — working with professionally oriented foreign language skills as a component of a positive “I-image” of a specialist and indirect — having an impact through the studied content, formation of an attitude towards the chosen profession.

Health and recreational motional activity of elderly people in different countries of the world

The article considers and collects material from both international research and domestic sources that reflect the health and recreational physical activity of the elderly in Europe and the whole world as well as the motives for involvement in this age group. The results of the analysis of the questionnaire, which assessed the involvement of the elderly showed low health and recreational physical activity in different countries, ranging from 10 to 80%, and the activity of men is higher than women. About 40% of the population of the Netherlands and Germany are engaged in physical activity, and as for Belgium, France, Sweden, the indicator is less than 20%. In Spain, Finland, Canada, and the United Kingdom, government programs implemented in 13 pilot regions of the country over four years indicated a threefold increase in the number of seniors who regularly attend group exercise classes. In the United States, the population that is systematically engaged in physical activity is dominated by the population of Euros and Latinos, but African Americans are less active - up to 6%. In African countries physical activity is being decreased among the adult population. The main reasons for that include lack of knowledge of citizens about classes, poor promotion of programs among the population. The survey of the Chinese population on regular exercise during the week of the elderly in the range of 60-69 years showed 11.8%. According to research in Ukraine, only 17% of people of retirement age go in for exercise or sports

Measuring entrepreneurship determinants: empirical analysis

Purpose. The aim of this article is to assess the main determinants that affect entrepreneurial activity, and also the mechanism of its regulation in five countries (Ukraine, Romania, Lithuania, Poland, Germany) during the period from 2007 to 2018. According to the purpose of the article it was empirically tested a number of hypotheses. 
 Methodology / approach. The canonical correlation method is considered as a basic method for maximum correlations between groups of variables. The group of performance indicators includes: GDP per capita, the volume of output at market prices, Global Competitiveness Index as indicators that most completely reflect the results and efficiency of entrepreneurial activity. The group of factor variables includes entrepreneurial activity determinants, which to some extent affect the change of these entrepreneurial efficiency indicators. The advantages of the proposed method is possibility to analyze the multiple relationships between business results and the determinants that determine it.
 Results. The article examines a related area of the economy, namely entrepreneurship, which is largely related to agriculture. The article gradually reveals scientific approaches to identifying the determinants of entrepreneurial activity, followed by the methodology of the conducted research, analysis of results and substantiation of hypotheses. According to the aims of the article, the authors have got the following results: 1. To analyze the entrepreneurial environment, a systematic approach must be applied whereby all the determinants of the entrepreneurial environment are interrelated and influence one another. 2. The canonical correlation method allowed to determine the system of entrepreneurial activity determinants and to confirm the statement that each country has its own system of determinants. It is justified by the heterogeneity of the studied data sample, i.e. the presence of a large difference between the numerical values of indicators for selected countries. 3. The human development determinant is the key to business development in the country. Such conclusions are made on the basis of the determinants system analysis in Germany, where indicators of business efficiency are the highest.
 Originality / scientific novelty. The article proposes a method of assessing the determinants of entrepreneurial activity through the use of the canonical correlation method. This method allows us to investigate the relationship between two sets of variables and is a generalized version of pairwise correlation, as opposed to factor analysis, which is used to establish relationships within one set of variables.
 Practical value / implications. Presented study aims to extend the empirical knowledge on the measurement of entrepreneurship at the country level and its determinants. In assessing the determinants of the entrepreneurial environment, the main causes that lead to incomplete utilization of entrepreneurial potential remain unaccounted for. Particularly practical meaning may have a thorough analysis of the determinants of entrepreneurial activity in different countries. Modern European integration aspirations of Ukraine should be provided with real socioeconomic transformations in which the development of entrepreneurial activity is key. The beginning of an effective process of forming an efficient strategic approach to creating a favourable entrepreneurial environment for every country is to study the existing experience of other countries. For Ukraine, in particular, this is the experience of the EU countries.

TRANSFER PRICING OF TRANSNATIONAL CORPORATIONS

Background. In the context of globalization, transnational corporations have turned into highly concentrated points of the world economy and the principal markets for goods and services. It is under such conditions that a comprehensive research of the pricing system within the framework of their activities is relevant. Analysis of recent research and publications has revealed that the process of setting prices for products within their activities in different countries and the development of innovations in domestic legislation require in-depth study. The aim of the article was to study possible transfer pricing systems for TNCs in order to eliminate risks when calculating the exact cost of products and avoid possible situations of non-payment of due taxes. Materials and methods. A set of general scientific methods of cognition is applied: inductive, deductive, system analysis, theoretical generalization, formal-logical, analysis and synthesis. Results. The transfer pricing system is becoming the key direction in the process of planning and profit maximization. The methods of setting the transfer price are legally enshrined in the current Tax Code of Ukraine. However, the use of these methods is a top priority for checking compliance with the «arm’s length»principle. It is determined that in order to comply with this principle, it is necessary to compare controlled and uncontrolled transactions, based on the criterion of tax benefits, as well as to analyse all the advantages and disadvantages that they create. Conclusion. The issue of proper transfer pricing plays a leading role in the export or import of goods. Particular attention should be paid to the sources of information indicated by taxpayers and used in order to ensure compliance with the requirements for justification in the documentation on transfer pricing compliance with the conditions of controlled transactions with the arm’s length principle. Prospects for further research are to provide practical recommendations for compliance of the legal and regulatory framework for transfer pricing with the requirements of the world economy in the direction of preventing the implementation of tax avoidance schemes.

CB vs CVB – what is the difference between the tasks and roles of European and North American convention bureaux?

PurposeThe purpose of this paper is to analyse the divergence between the tasks and roles of convention bureaux (CB) in North America and Europe.Design/methodology/approachA survey among 55 CB’ managers was conducted. A total of 75% of respondents represented institutions operating in European cities, 25% – in North American ones. This research mainly focused on managers’ opinions about the importance of tasks and roles performed by CB and the degree to which the institutions manage to fulfil them. Therefore, importance-performance analysis was used in the study.FindingsCB in North America and Europe broadly differ as to the characteristics of both groups of institutions. They include their time of operation, number of employees, annual budget and types of events that CB try to attract to the cities that they represent. There are no such differences when it comes to the importance and performance of institutions’ tasks and roles. The way in which managers evaluate them is quite similar because the respondents pay the closest attention to the roles of a marketer and an agent of a city played by a convention bureau. Differences lie in the meaning assigned by managers to the particular tasks of surveyed institutions.Originality/valueThe survey was carried out on a relatively small sample dominated by European institutions. However, the study attempts at investigating the roles and tasks of CB, with only few previous studies on this topic, including the ones comparing CB’ activity in different countries or on different continents. Moreover, proposed recommendations might be useful for a large group of managers and do not have to be limited only to institutions from Europe and North America.

THE NATURE OF FORMATION OF A FRANCHISING FROM OF DOING BUSINESS

In conditions of today's globalization, franchising is one of the most successful forms of doing business. Global companies carry out their activities in different countries around the world and have a significant impact on the formation of international economic relations. In many countries around the world, where franchising has already become widespread, it is seen as a new, progressive system of business establishment and business relations that meet the needs of today's market. 
 The article analyzes the nature of franchising, theoretical and practical aspects of franchising as an effective form of cooperation between a franchisor who owns a successful business and a franchisee who receives a permission to use the franchisor's business scheme for a fee, for a some period of time, it examines the history of emergence of such a phenomenon as franchising. Franchising should be seen as an economic relationship between independent businesses entities that involves the contractual delegation of intellectual property rights, the provision of intellectual business resources, and the constant specialization and cooperation of efforts of these entities aiming to ensure their market competitiveness and development.
 It is found out that the subjects of franchising relations expect for a kind of exchange: they agree on a certain restriction of their rights, the transfer of certain resources in exchange of additional opportunities in their competitiveness. It is proved that franchising promotes the trend of standardization, namely, spreads certain standards of doing business and production technologies, creates opportunities for receiving the economies of scale, forms and replicates certain standards of consumption and economic lifestyle.
 The main problems of development of this form of innovative business in Ukraine have been determined, as research has shown, as the system of obstacle factors, which are created by factors of institutional support, economic factors, socio-psychological factors, infrastructural factors. The essence of becoming a franchise form of business.

Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study

PurposeThe study aims to assess the COVID-19 event in three European countries (Germany, Italy and the UK) by investigating the quality of their performance management of it.Design/methodology/approachPragmatic constructivism (PC) is employed as a lens through which the performance management of each country can be examined and compared over a period encompassing the first wave of COVID-19.FindingsOfficial statistics show that one of the countries has a significantly lower death rate. It developed and operated a more detailed and precise system of performance management. From the perspective of PC, this system supported efforts to build a functioning reality construction integrating facts, possibilities, values and communication.Originality/valueThe evaluation of different national approaches to the performance management of the COVID-19 reality is novel to the literature on management accounting. PC is used as a diagnostic tool to pinpoint strengths and weaknesses of the performance management of public sector activities in different countries.

‘CULTURAL SHOCK’: MUSEUMS’ ACTIVITY DURING THE PANDEMIC

The questions related to museums’ operations worldwide in 2020, namely during the so-called enforced quarantine resulting from the COVID-19 pandemic, are tackled. The actions of museums and other cultural institutions in reaction to the unexpected world pandemic and henceforth derived sanitary restrictions aborting the regular operations of museum as well as the fulfilment of their statutory mission are discussed. Statistical data and conditionings of museums’ activities in different countries are analysed. Furthermore, the major documents issued by organizations such as UNESCO or ICOM are presented and briefly characterized. Additionally, the focus is put on the analysis of cultural policies with museology in mind proposed domestically and internationally, and aiming at providing institutional and financial support to museums’ operations. Moreover, questions are posed related to the possible direction of changes in museology caused by the pandemic. A subjective selection of the most interesting online events of the first pandemic wave has been presented. Also, an attempt has been made to diagnose the future of exhibiting in the digital era.

ОЦЕНКА КРИТЕРИЕВ ДЕЯТЕЛЬНОСТИ ПРЕДСТАВИТЕЛЬСТВ ЯПОНСКИХ КОМПАНИЙ В РОССИЙСКОЙ ФЕДЕРАЦИИ И НЕОБХОДИМОСТЬ ПОВЫШЕНИЯ ИХ ЭФФЕКТИВНОСТИ

Being one of the most important tools of the national economy, foreign direct investment provides means for production expansion, creating employment opportunities and jobs, accelerating structural changes, improving the country’s financial standing in foreign relations, increasing its foreign exchange reserves, reducing budget holdbacks, and improving its credit rating. In Russia, foreign investments are primarily made through capital contributions by registered foreign residents. According to official reports, in the total annual capital inflows into the Russian Federation, 10 to 12% are attributable to foreign direct investment, 1 to 2% - to indirect investment, and up to 80% - to other investments. The current state of the world economy is characterized by many challenges: from increased competition and a new round of trade wars between major economic powers to a shift in emphasis in approaches to assessing the effectiveness of economic entities from exclusively financial to mainly non-financial, including environmental and social aspects. The corresponding economic conditions, coupled with significant political and economic pressure from a number of countries, sharply raise the issue of developing new approaches to determining the effectiveness of their own activities. Determining the effectiveness of business entities is necessary in order to ensure timely and adequate assessment of their business model from the perspective of key stakeholders and to develop an effective strategy for long-term sustainable functioning in the new business environment. This issue is particularly relevant for those economic entities that implement their activities, including through foreign representative offices. Determining the effectiveness of business entities ' representative offices abroad and evaluating their strategic performance, in addition to differences in approaches to accounting and public reporting, is also complicated by the specifics of the legal status of representative offices of economic entities, as well as the processes of legal regulation of their activities in different countries.

Addressing the Ongoing Humanitarian and Environmental Consequences of Nuclear Weapons: An Introductory Review

AbstractThe use and testing of nuclear weapons caused transnational and catastrophic humanitarian and environmental consequences. Legacies of more than 2,000 nuclear detonations in the territories of 15 states persist today, with serious implications for human rights and sustainable development. There is an inadequate global policy architecture for addressing the humanitarian and environmental consequences of nuclear weapons. However, the Treaty on the Prohibition of Nuclear Weapons (TPNW), adopted by 122 states at the UN in 2017, established obligations to assist victims of nuclear weapons and testing and remediate contaminated environments. Other global policymaking bodies have also mandated action on such concerns. In this review article, introducing a Special Section on ‘Addressing the Humanitarian and Environmental Consequences of Nuclear Weapons’, we provide a global overview of the facts about past nuclear weapons activities in different countries and some of the known and potential ongoing consequences of the blast, heat and radioactive energy released by past nuclear weapons detonations. In doing so, we aim to inform the development of policy around the TPNW and the gathering of further relevant information, enabling efforts to develop global humanitarian, human rights and sustainable development policy assisting communities affected by nuclear weapons.